In Allied Mut. Ins. Co. v. Gordon, 248 Kan. 715, 725-28, 811 P.2d 1112 (1991), the underinsured motorist policy limit was $ 100,000. Harding, the injured party and underinsured motorist policy holder, sustained damages in an automobile accident primarily caused by Gordon. The jury awarded Harding $ 200,000, allocating 90% of the fault to Gordon. As such, Gordon's liability was $ 180,000. Gordon paid $ 60,000 to Harding, and Harding sought compensation under his underinsured motorist policy. After deducting the workers compensation awards that Harding had already received, the district court concluded that Harding's outstanding damages were approximately $ 100,000. The district court refused to deduct Gordon's liability limits from the amount of underinsured motorist benefits Harding could seek, reasoning that Harding never received that amount because it was applied to a workers compensation lien. The Kansas Supreme Court interpreted K.S.A. 40-284 and held that State Farm's underinsured motorist limitation clause violates that statute because it attempts to limit the mandated underinsured motorist coverage and is not listed within the exclusions or limitations of coverage permitted at K.S.A. 40-284(e). The underinsured motorist clause invalidated by Allied is the same clause in question in this case. See 248 Kan. at 725. In addition, the Allied court determined that the "individual policies should be compared separately with the underinsured motorist coverage." 248 Kan. at 732. This determination was based on the singular language of the statute, which refers to the "owner or operator" when referring to the driver of the other vehicle. It is also supported by the comparative fault statute which abolished joint and several liability in Kansas. 248 Kan. at 732. In Allied, the insured seeking recovery from his underinsured motorist coverage had been severely injured in a three-car accident. The accident occurred when one vehicle ran a stop sign and hit another vehicle, forcing it to collide with the insured's car. The insured's damages were adjudged to be $ 200,000, with 90% being attributed to the driver who ran the stop sign and 10% being attributed to the driver who hit the insured's car. The 10% tortfeasor and his insurance company settled with the insured for $ 20,000. The 90% tortfeasor and his insurance company paid the insured $ 60,000, the liability limit of the tortfeasor's insurance coverage. In Allied, the insured's policy with State Farm provided a $ 100,000 per person limit for underinsured motorist coverage. After determining that the underinsured motorist coverage should be compared separately with each tortfeasor's insurance, the Kansas Supreme Court held that the insured was entitled to $ 40,000 of underinsured motorist payments. In making this determination, the court held that State Farm's limitation on recovery violated K.S.A. 40-284 and refused to consider the $ 20,000 the insured had received from the 10% tortfeasor. 248 Kan. at 733. The Allied court's decision did not turn on the fact that the 10% tortfeasor was fully insured. If the court had applied State Farm's limitation clause, that fact would have been immaterial. Instead, the court stated: "The setoff provision here attempts to limit the underinsured motorist coverage mandated by 40-284 by deducting the amount received from other persons or organizations who may be legally liable for the bodily injury regardless of whether they trigger the underinsured motorist coverage at issue in this case. Such a setoff provision is not listed within the exclusions or limitations of coverage found at 40-284(e). Therefore this limitation is void and unenforceable." 248 Kan. at 733. In calculating the $ 40,000 award to the insured, the Allied court stated: "Pursuant to K.S.A. 1990 Supp. 40-284(b), the State Farm Mutual policy was required as a minimum coverage to provide the amount of damages for bodily injury or death that the insured was legally entitled to receive from the 90% tortfeasor ($ 180,000) to the extent that State Farm coverage ($ 100,000) exceeds the limits of the bodily injury coverage carried by the 90% tortfeasor ($ 60,000). This statute requires State Farm Mutual to provide the underinsured motorist coverage of no less than the difference between the insured's policy limits of $ 100,000 and the 90% tortfeasor's policy limits of $ 60,000. Here, the difference is $ 40,000." 248 Kan. at 733.